United States · Law · HR

H.R. 10 (107th)

Railroad Retirement and Survivors' Improvement Act of 2001

enactedUnited States· United States Congress· EN

Introduced

14 March 2001

Last action

21 December 2001 · Became law

Status

Became Public Law No: 107-90.

Summary

Comprehensive Retirement Security and Pension Reform Act of 2001 - Amends the Internal Revenue Code (the Code) with respect to pensions. (All the following are amendments to the Code, except where the Employee Retirement Income Security Act of 1974, ERISA, is mentioned.) Increases: (1) annual dollar Individual Retirement Account (IRA) contribution limits; and (2) benefit and contribution limits, with indexes for inflation. Revises requirements relating to: (1) plan loans for subchapter S owners, partners, and sole proprietors; and (2) specified top-heavy rules. Provides that elective deferrals shall not be taken into account for purposes of limits on certain plan contributions. Repeals specified coordination requirements for deferred compensation plans of State and local governments and tax-exempt organizations. Revises certain deduction limits for stock bonus and profit sharing trusts and for defined contribution plans. Provides for optional treatment of elective deferrals as after-tax contributions. Allows individuals age 50 or older to make additional contributions to an applicable employer plan (section 401(k) or similar plan). Sets forth requirements relating to equitable treatment for contributions of employees to defined contribution plans. Provides for faster vesting of certain employer matching contributions under the Code and ERISA. Revises: (1) minimum distribution rules; (2) requirements relating to tax treatment of division of section 457 plan benefits upon divorce; and (3) provisions for safe harbor relief for hardship withdrawals from 401(k) plans. Permits, under certain conditions, rollovers: (1) from and to various types of plans; (2) of IRAs into workplace retirement plans; and (3) of after-tax contributions in an exempt trust. Sets forth a hardship exception to the 60-day rule. Sets forth requirements for treatment of forms of distribution available under transferor and transferee plans under the Code and ERISA. Revises restrictions on distributions, including the same desk exception. Allows trustee-to-trustee transfers to purchase permissive service credit with respect to governmental defined benefit plans. Allows employers to disregard rollovers for purposes of cash-out amounts, under retirement plan provisions of the Code. Revises minimum distribution and inclusion requirements for section 457 plans. Repeals, for plan years beginning in 2004 and following years, the current liability full funding limit under the Code and ERISA. Revises maximum contribution deduction rules, and applies them to all defined benefit plans. Allows an employer, in determining the amount of nondeductible contributions for any taxable year, to elect not to take into account any contributions to a defined benefit plan except to the extent they exceed the full-funding limitation. Establishes an excise tax for the failure of a defined benefit plan or an individual account plan (except governmental, church, and other specified plans) subject to minimum funding standards to meet specified notice requirements, under the Code and ERISA, for plan amendments which significantly reduce benefit accruals. Makes certain compensation limitations for defined benefit plans inapplicable to governmental and multiemployer plans. Prohibits combining or aggregating a multiemployer plan with any other plan maintained by the employer for the purpose of applying such limitations. Amends the Taxpayer Relief Act of 1997 to protect the investment of employee contributions to 401(k) plans by providing that specified requirements apply to elective deferrals for plan years beginning after December 31, 1998. Requires that pension benefit statements be furnished annually (once every three years for defined benefit plans) or on request. Establishes an excise tax for certain prohibited allocations of stock in an S corporation ESOP. Revises Code and ERISA requirements relating to timing of plan valuations. Allows applicable dividends of ESOPs to be reinvested without loss of dividend deduction. Repeals a transition rule relating to certain highly compensated employees under the Tax Reform Act of 1986. Directs the Secretary to modify specified regulations with respect to certain plan participation by employees of tax-exempt entities. Treats the provision of certain retirement planning services by an employer for an employee as a de minimis fringe benefit to the extent it is not treated as a working condition fringe. Directs the Secretary of the Treasury to provide simplified annual filing requirements for retirement plans with assets below a specified amount, if they cover: (1) one participant (an owner and spouse); or (2) fewer than 25 employees. Directs the Secretary to continue to update and improve the Employee Plans Compliance Resolution System, or any successor program. Repeals a multiple use test. Allows certain alternative ways of satisfying nondiscrimination, coverage, and line of business rules. Exempts plans maintained by any governmental entity from certain nondiscrimination rules. Directs the Secretary to modify specified regulations relating to the notice and consent period regarding distributions. Revises ERISA provisions relating to: (1) annual report dissemination; (2) the National Summit on Retirement Savings; (3) missing participants; (4) Pension Benefit Guaranty Corporation (PBGC) reduction of premiums for new plans of small employers and of additional premiums for new and small plans; (5) PBGC authority to pay interest on premium overpayment refunds; (6) substantial owner benefits in terminated plans; (7) civil penalties for breach of fiduciary responsibility; and (8) benefit suspension notices. Prescribes time requirements for plan amendments or annuity contract amendments.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

14 March 2001
Introduced
Introduced in House
Source: IntroReferral
14 March 2001
Introduced
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Source: IntroReferral
14 March 2001
Introduced
Introduced in House
Source: IntroReferral
14 March 2001
Introduced
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Source: IntroReferral
29 March 2001
Referred
Referred to the Subcommittee on Employer-Employee Relations.
Source: Committee
25 April 2001
Vote
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 35 - 6.
Source: Committee
25 April 2001
Committee
Committee Consideration and Mark-up Session Held.
Source: Committee
26 April 2001
Reported
Ordered to be Reported (Amended) by Voice Vote.
Source: Committee
26 April 2001
Committee
Subcommittee on Employer-Employee Relations Discharged.
Source: Committee
26 April 2001
Committee
Committee Consideration and Mark-up Session Held.
Source: Committee
1 May 2001
Reported
Rules Committee Resolution H. Res. 127 Reported to House. Rule provides for consideration of H.R. 10 with 1 hour and 30 minutes of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. In lieu of the amendment recommended by the Committee on Ways and Means and the amendment recommended by the Committee on Education and the Workforce now printed in the bill, the amendment in the nature of a substitute printed in the Congressional Record and numbered 1 shall be considered as adopted. Measure will be considered read. A specified amendment is in order.
Source: Floor
1 May 2001
Calendars
Placed on the Union Calendar, Calendar No. 33.
Source: Calendars
1 May 2001
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 107-51, Part I.
Source: Committee
1 May 2001
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 107-51, Part I.
Source: Committee
2 May 2001
Vote
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 407 - 24 (Roll no. 96).(text: CR H1764-1780)
Source: Floor
2 May 2001
Vote
On motion to recommit with instructions Failed by the Yeas and Nays: 153 - 276 (Roll no. 95).
Source: Floor
2 May 2001
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
2 May 2001
Vote
On passage Passed by the Yeas and Nays: 407 - 24 (Roll no. 96). (text: CR H1764-1780)
Source: Floor
2 May 2001
Floor
The previous question on the motion to recommit with instructions was ordered without objection.
Source: Floor
2 May 2001
Floor
Rule provides for consideration of H.R. 10 with 1 hour and 30 minutes of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. In lieu of the amendment recommended by the Committee on Ways and Means and the amendment recommended by the Committee on Education and the Workforce now printed in the bill, the amendment in the nature of a substitute printed in the Congressional Record and numbered 1 shall be considered as adopted. Measure will be considered read. A specified amendment is in order.
Source: Floor
2 May 2001
Floor
Mr. Sanders moved to recommit with instructions to Education and the Workforce. (consideration: CR H1822-1826; text: H1822-1825)
Source: Floor
2 May 2001
Reported
Considered under the provisions of rule H. Res. 127. (consideration: CR H1748-1827; text of measure as reported in House: CR H1748-1764)
Source: Floor
2 May 2001
Passed
Rule H. Res. 127 passed House.
Source: Floor
3 May 2001
Introduced
Received in the Senate.
Source: IntroReferral
6 June 2001
Calendars
Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Source: Calendars
7 June 2001
Calendars
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 69.
Source: Calendars
13 August 2001
Committee
See H.R. 1836 for further action.
Source: Committee
27 November 2001
Floor
Motion to proceed to consideration of measure made in Senate. (consideration: CR S12036-12043)
Source: Floor
28 November 2001
Floor
Motion to proceed to measure considered in Senate. (consideration: CR S12065-12067, S12075-12096)
Source: Floor
29 November 2001
Floor
Motion to proceed to measure considered in Senate. (consideration: CR S12114-12140)
Source: Floor
3 December 2001
Floor
Considered by Senate. (consideration: CR S12306-12307)
Source: Floor
4 December 2001
Floor
Considered by Senate. (consideration: CR S12340-12344, S12350-12351, S12352-12363)
Source: Floor
5 December 2001
Floor
Considered by Senate. (consideration: CR S12390-12394)
Source: Floor
5 December 2001
Vote
Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Yea-Nay Vote. 90 - 9. Record Vote Number: 351.
Source: Floor
11 December 2001
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: ResolvingDifferences
11 December 2001
Vote
On motion that the House suspend the rules and agree to the Senate amendments Agreed to by the Yeas and Nays: (2/3 required): 369 - 33 (Roll no. 485). (consideration: CR H9160-9166, H9167-9168; text as House agreed to Senate amendment: CR H9160-9164)
Source: ResolvingDifferences
11 December 2001
Vote
Resolving differences -- House actions: On motion that the House suspend the rules and agree to the Senate amendments Agreed to by the Yeas and Nays: (2/3 required): 369 - 33 (Roll no. 485).(consideration: CR H9160-9166, H9167-9168; text as House agreed to Senate amendment: CR H9160-9164)
Source: NotUsed
11 December 2001
Vote
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 5, rule I, the chair announced that further proceedings on the motion would be postponed.
Source: ResolvingDifferences
11 December 2001
Floor
DEBATE - The House proceeded with forty minutes of debate on the motion to suspend the rules and agree to the Senate amendments to H.R. 10.
Source: Floor
11 December 2001
ResolvingDifferences
Mr. Quinn moved that the House suspend the rules and agree to the Senate amendments.
Source: ResolvingDifferences
13 December 2001
Floor
Presented to President.
Source: Floor
13 December 2001
President
Presented to President.
Source: President
21 December 2001
Became law
Signed by President.
Source: BecameLaw
21 December 2001
President
Signed by President.
Source: President
21 December 2001
Became law
Became Public Law No: 107-90.
Source: President

Votes

5 December 2001 · Bill Passed · On Passage of the Bill H.R. 10 · Bill Passed · Official source

Yes 90 · No 9 · Abstain — · Absent/not voting 1

Showing the first 4 recorded positions. Vote totals above are complete.

Versions

Enrolled Bill · — · Download file
Public Law · 21 December 2001 · Download file
Engrossed Amendment Senate · 5 December 2001 · Download file
Placed on Calendar Senate · 7 June 2001 · Download file
Engrossed in House · 2 May 2001 · Download file
Reported in House · 1 May 2001 · Download file
Introduced in House · 14 March 2001 · Download file

Documents

19 official files

Enrolled Bill (text)

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Enrolled Bill (text)
Enrolled Bill · EN
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Enrolled Bill (PDF)
Enrolled Bill · EN
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Public Law (text)
Public Law · EN · 21 December 2001
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Public Law (PDF)
Public Law · EN · 21 December 2001
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Engrossed Amendment Senate (text)
Engrossed Amendment Senate · EN · 5 December 2001
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Engrossed Amendment Senate (PDF)
Engrossed Amendment Senate · EN · 5 December 2001
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Passed Senate amended
summary · EN · 5 December 2001
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Placed on Calendar Senate (text)
Placed on Calendar Senate · EN · 7 June 2001
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Placed on Calendar Senate (PDF)
Placed on Calendar Senate · EN · 7 June 2001
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Engrossed in House (text)
Engrossed in House · EN · 2 May 2001
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Engrossed in House (PDF)
Engrossed in House · EN · 2 May 2001
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Passed House amended
summary · EN · 2 May 2001
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Reported in House (text)
Reported in House · EN · 1 May 2001
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Reported in House (PDF)
Reported in House · EN · 1 May 2001
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Reported to House amended, Part II
summary · EN · 1 May 2001
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Reported to House amended, Part I
summary · EN · 1 May 2001
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Introduced in House (text)
Introduced in House · EN · 14 March 2001
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Introduced in House (PDF)
Introduced in House · EN · 14 March 2001
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Introduced in House
summary · EN · 14 March 2001
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Related records

related to → Providing for consideration of the bill (H.R. 10) to provide for pension reform, and for other purposes.
related to ← Railroad Retirement and Survivors' Improvement Act of 2001
related to ← Economic Growth and Tax Relief Reconciliation Act of 2001
related to ← Comprehensive Retirement Security and Pension Reform Act of 2001
amends ← An amendment in the nature of a substitute printed in House Report 107-53 and which seeks to add a new text.
amends ← An amendment numbered 1 printed in the Congressional Record made in order pursuant to H. Res. 127 and considered as adopted. The amendment inserts a complete new text.
amends ← SAMDT 2174
amends ← SAMDT 2222
amends ← SAMDT 2204

Showing 9 of 76 related records.

Related across the Repo ecosystem

Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.

Direct relationships

Legal framework · Railroad Retirement and Survivors' Improvement Act of 2001 · H.R. 10 (107th) · US

Identifier matchPROJECTS_FROM
Same us record 107-hr-10 projected from PoliticalRepo US row.
Railroad Retirement and Survivors' Improvement Act of 2001

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/107th-congress/house-bill/10
Open data entity: https://api.congress.gov/v3/bill/107/hr/10
us · 107-hr-10 · source updated 23 March 2026